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[Jobs Australia Member]


Insert organisations name

Fraud Control Policy and


Management Plan
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All organisations have a responsibility to take steps to guard against the fraudulent use of their
resources. Jobs Australia members who have government contracts to deliver employment
services have an additional responsibility to ensure that government money is spent and
accounted for in accordance with the terms of the contract. While this has always been the case
the demands from government to demonstrate adequate fraud control measures have increased
recently and we can expect this trend to continue.
Of course any fraudulent activity relating to government contracts represents a significant risk
to the good name of the organisation but it also endangers the ongoing relationship with the
government itself. Clearly then, well-managed organisations will want to ensure that their
fraud management measures are robust, current and well-understood across all levels of their
staff.
This sample Fraud Control Policy and Management Plan is designed to assist Jobs Australia
members in ensuring that they have thorough, up-to-date policies and procedures in place
to manage the risk of fraud occurring in their organisation.
We hope that you will find it helpful and we welcome your feedback about it and any other
resources of a similar nature that we could usefully produce for you.
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David Thompson AM Chief Executive Officer Jobs Australia August 2006


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0000000000000000000

1.

Why have a Fraud Control Policy and Management Plan? 4

2.

What is fraud? 4

3.

Our organisations policy on fraud 5

4.

What the Fraud Control Plan seeks to do 5

5.

The role of the Fraud Control Officer 5

6.

Who else has responsibilities for fraud control? 6

7.

Becoming fraud aware 6

8.

Who assesses the fraud risks in our organisation? 7

9.

The Risk Register 7

10.

Ensuring regular assessments of fraud risks 9

11.

Ongoing review of the fraud control strategies 10

12.

Detecting fraud

13.

How and when to report fraud

14.

When theres an investigation 12

15.

Making the Fraud Control Plan happen

16.

Examples

17.

Examples: Fraud involving people outside the organisation 14

18.

Examples: Fraud by employees and others using

10

15

Examples: Fraud by employees and others using


an organisation's property

20.

15

Examples: Fraud by employees and others to


improve personal property

21.

13

14

an organisation's funds
19.

11

16

Examples: Fraud arising from staff, management,


or Board of Directors or Management Committee
bodies due to a failure to perform their duties 16

22. Conclusion: More examples 16


Appendix Jobs Australia Whistleblower Guide 19
Written by Gregory Banks, Banks and Associates, Lawyers
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Trust is an essential component of our organisation, but sometimes trust is not
enough.
Fraud does happen and often when and where it is least expected. Fraud is not
only a serious breach of trust, it is also a criminal offence. When developing a
fraud control policy examine all activities of your organisation, not just the areas
where money is receipted.
Those who commit fraud:
T

break the law;


b

become subject to disciplinary action, including the likelihood of immediate


ttermination of employment;

bring our organisation into disrepute by tarnishing our reputation as sound


managers of our, and the communitys, resources;
m

create trauma within their own family and circle of friends; and
c

in extreme cases will cause our organisation to close down.


We rely on the support of government, community and business to do the things
we do. The financial assistance we receive from them is dependent on many
factors. Two of the most crucial are our reputation and our record for delivering
our services in an ethical and accountable manner. A single instance of fraud will
tarnish that good name.
The Fraud Control and Management Plan demonstrates that we are
committed to achieving effective fraud control and details the practical steps
we will regularly undertake to achieve this.
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0000000000000000000
Australian Standard 80012003 defines fraud as:
dishonest activity causing actual or potential financial loss to any persons or
entity including theft of moneys or other property by employees or persons
external to the entity and whether or not deception is used at the time,
immediately before or immediately following the activity. This also includes
the deliberate falsification, concealment, destruction or use of falsified
documentation used or intended for use for a normal business purpose or for
improper use of information or position.
Fraud can occur in a variety of ways and it is important for everyone in our
organisation to have a good understanding of what constitutes fraud so that they
can recognise it and take action to prevent it.
The opportunity to commit fraud requires knowledge of our organisations
systems, or those of other organisations, combined with the willingness to exploit
any weakness in those systems for direct personal benefit or for the benefit of
others. It uses deceit, trickery, sharp practice or sometimes simply a belief that
the ends justify the means.
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0000000000000000000

At (name of organisation1) we recognise that fraud is inherently wrong. It is against our


values and we intend to work actively to avoid it occurring.

Insert name of organisation

We aim to foster an organisational culture which will ensure that the effective prevention of fraud
and corruption is an integral part of our operating activities. We will identify and promptly
investigate any suspicion of fraudulent or related dishonest activities. When appropriate we will
pursue legal remedies available under the law.
All our employees are accountable for, and have a role to play in, fraud and corruption control.
We encourage a positive culture within our staff to disclose actual or suspected fraudulent. We
will investigate all reports thoroughly. Where this is the appropriate course of action we will
protect the anonymity of anyone reporting these activities. Any staff member who suspects that
such activity is occurring is to follow the procedures outlined in the Whistleblower Guide.
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The plan aims to put the following principles into practice:


T

tthe prevention, detection and investigation of fraud;

the prosecution of offenders, including those involving routine or minor


iinstances of fraud where appropriate;

tthe application of appropriate civil, administrative or disciplinary penalties;

tthe recovery of the proceeds of fraudulent activity;

the training of all employees in ethics, privacy and fraud awareness


a
activities;

the specialised training of all employees involved in fraud control activities;


a
and

the external scrutiny of our fraud control activities.


To do this we will establish a number of measures that together will constitute our
fraud control strategies. We will clearly delineate the role of the person responsible
for fraud control (our Fraud Control Officer2). We will review the various policies and codes
of practice we have that relate to fraud and the timelines we establish for carrying out our fraud
management processes. We will undertake staff training for fraud awareness.
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We have an appointed Fraud Control Officer, and this position is currently held by
(Insert name of the person who holds the position3). This is the employee who has
primary responsibility for overseeing the implementation and review of our Fraud Control Policy
and Management Plan and for ensuring that this is well understood and actively upheld by staff at
all levels of our organisation.
This appointment will be regularly rotated to avoid complacency, however the frequency will not
be such that it runs the risk of losing expertise in the identification, conduct and completion of
investigations. A full schedule of the Fraud Control Officers responsibilities will be made available
to staff by the responsible HR staff member.

If you do not already have a Fraud Control Officer you will need to appoint someone or assign responsibilities to the
appropriate member of staff.
3

Insert name
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2430000043c0000080c625452430000043c0000080c7465787400000000436f70797269676874202863292031393938204865
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2e31000000000000000000000012735247422049454336313936362d322e3100000000000000000000000000000000000000
0000000000000000

Fraud control is the responsibility of everyone in the organisation.


More specifically, the Board, CEO, the Fraud Control Officer and senior management should be
aware of circumstances that may indicate the possibility of fraud. These can include:
a

Discrepancies in the accounting records;


D

Conflicting or missing evidence and documentation;


C

Problematic or unusual relationships between the auditor and management;


P

Unwillingness by management to permit the auditor to meet privately with those charged
with the organisations governance (e.g. Committee of Management, Board, Audit Committee);
w

Accounting policies that appear to be at variance with industry norms;


A

Frequent changes in accounting estimates that do not appear to result from changes in

circumstances;
c
4

Tolerance of violations of (the code of conduct/code of practice );


)

Large proportions of remuneration for senior management being dependent on bonuses


and these being driven by achieving unusually successful results;
a

Payments of significant bonuses and incentives as a means of increasing performance; and

Domination by a single person or small group without compensating controls.


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It is important that all employees have a general awareness of fraud and


corruption and how he or she should respond if this type of activity is detected or
suspected.
We will regularly communicate to you a clear definition of the types of action,
particularly those that are specific to our business, that constitute fraudulent or
corrupt practice, the fraud detection measures that are in place and an unequivocal
statement that fraudulent and corrupt practices will not be tolerated.
An awareness of the risk of fraud control techniques and our attitude to control of
ffraud will be fostered by strategies that:

ensure all employees receive training in our code of conduct at induction and
tthroughout the period of their employment;

ensure all employees receive regular fraud awareness training appropriate to


ttheir level of responsibility;

ensure updates and changes to fraud-related policies, procedures and the


code of conduct are effectively communicated to all employees;
c

ensure all staff are aware of the alternative ways in which they can report
allegations or concerns regarding fraud or unethical conduct, for instance the Jobs
Australia Whistleblower Guide5;

encourage staff to report any suspected incidence of fraud; and

Insert the appropriate term

See Appendix

promote fraud awareness and standards of conduct through regular meetings, staff
newsletters or other internal publications, and through the overt, ongoing commitment
demonstrated by senior management in all aspects of their relationships.

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00000000000000000000001163707274000001500000003364657363000001840000006c777470
74000001f000000014626b707400000204000000147258595a00000218000000146758595a0000
022c000000146258595a0000024000000014646d6e640000025400000070646d6464000002c400
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d6561730000040c0000002474656368000004300000000c725452430000043c0000080c67545243
0000043c0000080c625452430000043c0000080c7465787400000000436f7079726967687420286
3292031393938204865776c6574742d5061636b61726420436f6d70616e79000064657363000000
0000000012735247422049454336313936362d322e310000000000000000000000127352474220
49454336313936362d322e31000000000000000000000000000000000000000000000000000000

The CEO has ultimate responsibility (and reports to the Board) to assess the risk
of fraud occurring and implement the appropriate preventative measures. He or
she does this with the direct support of the Fraud Control Officer, our auditors and
all employees.
The CEO will encourage the use of a variety of techniques to assess various risk
ffactors for fraud. These will include managing:

Accounting risks: The need to assess attitudes to the application of


accounting standards, and to ensure that correct procedures are followed in the
case of third parties involved in the assessment of the organisations performance
e.g. auditors and government departments;
e

Personal risks: The need to assess risks in an environment where there is


an autocratic management style, unusual behaviour, expensive lifestyles, untaken
holidays, poor quality staff, low morale or high staff turnover;
h

Cultural risks: The need to be aware of the risks in a culture that requires
results at any cost or has a poor commitment to internal controls and demands
unquestioning obedience from staff;
u

Structural risks: The need to understand that fraud is made easier when
there are complex corporate structures and when remote locations are poorly
supervised; and
s

Business risks: The need to be alert to the risks that arise when business
strategies are poor, profits exceed industry norms, the organisation has a poor
corporate reputation or when it is facing liquidity problems.
c
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000000000000000000000000000000000000000000000000000000000000000000
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000000014626b707400000204000000147258595a00000218000000146758595a0
000022c000000146258595a0000024000000014646d6e640000025400000070646d
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00000c725452430000043c0000080c675452430000043c0000080c6254524300000
43c0000080c7465787400000000436f707972696768742028632920313939382048

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00012735247422049454336313936362d322e31000000000000000000000012735
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0000000000000000000
As part of our Fraud Risk Assessment (Insert name of organisation6) has a Risk
Register. This clearly lists the identified potential fraud and corruption risks that our organisation
faces.
Risk Register factors potentially affecting us are organised to cover the following areas:
a) misappropriation of assets, including theft, temporary borrowing, control over handling of
cash and recording its use;
b) misuse of assets, such as unauthorised personal use of organisational assets including motor
vehicle, computers, stationery;
c) failure by staff to adhere to delegations of authority relating to the value of assets or
contracts they can sign for;
d) lack of supporting documentation;
e) lack of a mandatory vacation policy (or its enforcement) for employees performing key
control functions;
f) fraudulent financial reporting, including intentional distortion of financial statements,
capitalising revenue items, fictitious asset register items, arguments with

Insert name of organisation

auditors, calculated avoidance of auditor involvement or restrictions in


access to, or availability of, staff; g) high turnover of management, legal or
accounting advisors or Board members; h) continued employment of
ineffective accounting, IT or internal audit staff; i) hiring of friends and
relations; j) attitudes of and financial pressures affecting employees
handling assets that are susceptible to misappropriation, such as:
h

Long-term, trusted employees: These individuals know the systems and processes in
detail. This knowledge allows them to more easily circumvent controls and conceal fraud. These
employees often do not take annual leave, resent questioning, and often are unable to find
rrecords or files.

Life crisis of employee: e.g. divorce, death in family, or other matters that create a
need for substantial sums of money.
n

Lifestyle changes:: e.g. employees who are living beyond their means.

Rule breaker mentality: i.e. employees who ignore rules or regulatory


rrequirements.

Unappreciated workaholic: This includes employees who believe they are not
adequately compensated for the long, hard hours they work.
k) inventory characteristics such as small size and high volume;
l)

fixed assets and plant and equipment characteristics such as storage off-site, portability of
assets;

m) security of and access to branch offices including multiple keys, lack of video surveillance in
danger areas;
n) exploitation of incentives and bonuses in contracts with customers (e.g. government
contracts);
o) engagement of trade contractors, subcontractors or consultants who have inappropriately
close relationships with staff; and
p) management characteristics and the degree of influence management exerts.
Management characteristics and the degree of influence that management has in controlling the
working environment and the organisations activities can be subtly powerful influences that
create the risk of fraud. However, the nature of the work Jobs Australia members do as
nonprofit organisations means that they do not display some characteristics that represent a
fraud risk in profit organisations. Where this positive situation exists it is important to guard its
continuation and integrity. The following are some relevant considerations:
1.1.
As part of the community and the nonprofit sector, Jobs Australia members are not under
pressure to maintain or increase the organisations stock/share price or earnings trend through
the use of inflating or deflating cash flows. On the other hand the pressure to achieve results
(e.g. renewal of contract), achieve good Star Ratings, improve ratings for key performance
indicators as required in performance-based contracts such as in the Job Network do contain
fraud-related risks.
2.2.
A significant portion of management remuneration is not represented by bonuses or
incentives which are dependent on the managers division having to achieve unduly aggressive
targets for operating results, financial position or cash flows.
3.3.
There are no other third parties providing undue pressure to inflate or deflate earnings or
cash flows.
4.4.
There is no undue influence from the organisations owners or management to pursue
inappropriate tax minimisation strategies.
Desirable characteristics that will reduce the risk of fraud include the following
organisational behaviour:
o

The organisational structures in place provide for the effective communication of directives
across the whole organisation to ensure that appropriate values and ethics are maintained;
a

Known control weaknesses are addressed immediately once they become known;
K

Management overtly displays and upholds respect for the law and regulatory authorities;
M

Management employs effective and adequately qualified staff and utilises such external
expertise as is required in the circumstances that have arisen; and
e
There is no history of contravention of the Corporations Act or other securities laws. As part of
tthe regular audit process our auditor will undertake:

procedural data analysis;


p

visits to difference locations and surprise visits where necessary;


v

an altered audit approach where necessary e.g. direct oral contact with major customers
and suppliers rather than by more traditional letter/written communication;
a

personal interviews where necessary;


p

data mining to test the integrity of computer-based records;


d

comparison of management estimates/budgets with actuals; and


1. review of all payments to the Board.
2. In addition, our auditor is expected to report on situations involving potentially irregular
iitems including:

unusual transactions;
u

checks on employment contracts e.g. incentives;


c

examination of large and/or unusual expenses eg. expense reports/claims by senior


management; and
m

related party authorisations.

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We will carry out a comprehensive Fraud Risk Assessment every two years.8 It will
9

take place between (insert months of the year ), following which the CEO will provide the findings
of the assessment to the Board at the first Board meeting after its completion and similarly to the
next staff meeting.
The Fraud Risk Assessment should include a review of:
T
information technology and information security;
electronic commerce, electronic service delivery and internet transactions; outsourced
f
functions;
grants and other payments, benefits or programs;
tendering processes, and purchasing and contract management;
services provided to the community;
revenue collection;
use of credit cards;
travel allowance and other common allowances;
salaries; and
property and other physical assets, including physical security.
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00000000000000000000001163707274000001500000003364657363000001840000006c777470
74000001f000000014626b707400000204000000147258595a00000218000000146758595a0000
022c000000146258595a0000024000000014646d6e640000025400000070646d6464000002c400
000088767565640000034c0000008676696577000003d4000000246c756d69000003f8000000146
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0000043c0000080c625452430000043c0000080c7465787400000000436f7079726967687420286
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0000000012735247422049454336313936362d322e310000000000000000000000127352474220
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We will review the effectiveness of the various fraud control strategies that make
up our Fraud Control Policy and Management Plan on an ongoing basis, and we will
regularly review our internal controls and any instances of fraud and corruption.
We will undertake (insert timeline, e.g. yearly, biennially, and state which will be
conducted internally and which will be conducted by external auditors10) reviews of
our fraud control plan and make adjustments as necessary.
11

The Fraud Control Officer is responsible for coordinating compliance with the (yearly ) strategy

12

review and (biennial ) fraud risk assessment.

Running the Risk, Volunteering Australias comprehensive guide to understanding risk management contains proformas
for a Risk Action Plan. You can access this via their website: (www.volunteeringaustralia.org), or directly at:
http://www.volunteeringaustralia.org/html/s02_article/article_view.asp?id=129&nav_cat_id=164&nav_top_id= 61&dsa=309

Insert the appropriate time period for your organisations e.g. yearly, every two years etc. Typically, an assessment of
fraud and corruption risk will be carried out every two years; however the frequency will vary with the Jobs Australia
members size, diversity of business functions, geographic spread and the extent to which the organisation is monitored
by other entities within the industry sector.

Insert appropriate month

10

Insert appropriate information

11

Insert time period as appropriate

12

Insert time period as appropriate

Ongoing review and improvement of fraud control strategies will come about by our
o
organisation:

keeping abreast of best practices, both locally and overseas;


k

employing people who have experience and commitment to the continuous improvement of
fraud and corruption control; and

encouraging innovation in fraud and corruption control development, procedures and


processes.
In the event that our fraud preventative systems fail, we will aim to detect fraud as soon as
possible by:
p

conducting internal reviews and branch audits on a surprise basis;


c

the development of specific detection strategies for action by appropriate sectional


management; and

periodic management reviews instigated by the organisations management team.


We will implement a fraud detection system which will include:

a program for the strategic analysis of management accounts to identify trends that may
be indicative of fraudulent conduct; and

ongoing assessment of internal risk factors, particularly as these relate to the culture of
our organisation, to the susceptibility of certain assets to misappropriation and to staff internal
and external pressures; and
a

a program for post-incident review.


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0000000000000000000
Reports of behaviour involving possible fraud should be communicated to
senior management through:
(a) the normal reporting channels including the following details13;

tthe name and address of the person to whom the report is directed;

tthe procedure once the report is received; and

when and how the reporter will be informed of the progress/action taken in light of the
report e.g. to the Manager who forwards to Senior Manager/Fraud Control Officer.)
14
(b) your Whistleblower Guide if appropriate :
The Whistleblower Guide is designed to encourage and facilitate the disclosure of improper
conduct, provide anonymity for staff that make those disclosures, provide protection for
staff who may suffer reprisals in relation to such disclosures and for the matters disclosed
to be properly investigated and dealt with. Please refer to the Whistleblower Guide for
reporting details. The Jobs Australia member should ensure that all staff are aware of and
can access this guide.

13

Jobs Australia members insert their normal reporting channel process as described.

Please see the Jobs Australia Whistleblower Guide that accompanies this document as an appendix.

In almost all cases the best time to report a suspected fraud or suspicious activity is immediately.
Staff should be made aware of this general rule and be encouraged to have confidence that the
organisation will deal with the matter in a timely manner. It is preferable to have the matter be
investigated appropriately and according to standard procedures authorised by the Board. It is
not desirable to simply undertake your own informal investigation.
In addition to internal reporting, the CEO will address each of the following reporting issues and
where necessary enlist the support of others (generally people external to an organisation) to
c
consider:

p
protection
of employees reporting suspected fraud;
external anonymous reporting e.g. to Australian Tax Office (ATO);
e
reports to the police;


rreports to external parties such as government departments;

administrative remedies for the recovery of the proceeds of fraudulent conduct; and
a

legal reporting obligations e.g. to authorities such as Australian Federal Police, state police,
ATO, ASIC, or to government departments in relation to contracts held with them.
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In the event that fraud is detected, reported or suspected an investigation will be


conducted by appropriately skilled and experienced personnel who are
independent of the section in which the alleged fraud has occurred.
This independent party may include:
T

an external law enforcement agency;


a

a manager or other senior person; or

an external consultant operating under the direction of an independent senior


person within the organisation.
The investigation should comply with all relevant legislation. Adequate records
must be made of all investigations. These records are to be kept in accordance
with legal, best practice and privacy management guidelines.
In conducting an investigation into allegations for fraud we will ensure that
information arising from or relevant to, the investigation is not disseminated to
any person not required by their position description to receive the information.
An investigation will potentially involve the following investigative activities:
A

Interviewing of relevant witnesses, both internal and external, including


obtaining statements where appropriate;
o

Reviewing and collating of documentary evidence;


R

Forensic examination of computer systems15;

15

E
Examination
of telephone records;
Enquiries with banks and other financial institutions;
E
Enquiries with other third parties;
E
Data search and seizure;
This can include personal emails sent through an organisations system since these are classed as a work product. In

a
addition
the organisation can be held responsible for their content.

Expert witness and specialist testimony;


E

Tracing funds, assets and or goods;


T

Preparing briefs of evidence;


P
r

Liaison
with the police or other law enforcement or regulatory agencies;

I
Interviewing
persons suspected of involvement in fraud and corruption; and
Report preparation.

Any investigation into improper conduct will be subject to an appropriate level of


supervision having regard to the seriousness of the matter under investigation. In serious
cases, it is contemplated that the Board will be the relevant supervisors.
In each instance where fraud is detected the CEO and the Fraud Control Officer should reassess
the adequacy of the internal controls (particularly those directly impacting on the fraud incident
and potentially allowing it to occur), and amend and improve controls where necessary.
Where improvements are required, these should be implemented as soon as possible and any
amendments to internal controls should be effectively communicated to personnel appropriate to
their level of responsibility and position description.
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We conduct the following activities on a daily, weekly, monthly and/or annual


basis to assist in ensuring accurate financial reporting:
b

Bank reconciliations are prepared and independently reviewed;


B

Fixed asset registers are reconciled to the general ledger and depreciation is
charged where appropriate. Physical inventories are performed against asset
r
registers;

At year end, accruals are left open until the latest possible moment to ensure
ttransactions are recorded in the appropriate period;

Provisions are generally only made to cover specific costs to be incurred;


P

Bad debts, where appropriate, are written off after being approved by the
C
CEO;

General journals are sequentially numbered, supported by narration and


proper authorisation;
p

All supporting documentation is appropriately filed;


A

Asset sales are recognised in the period in which the sale takes place;
A

Payroll transactions are effected on (Insert DAY for weekly paid employees
and/or DATE for monthly paid employees16) with resulting PAYG payments made in
accordance with ATO guidelines; and
1. The (Insert employee position responsible e.g. Accountant17) securely maintains
information and records relating to payroll matters.
2. M
Management uses the following methods to also minimise fraud and corruption:

Adequate segregation of duties and use of verification procedures;


A

Use of exception reports and the authorisation process with respect to the maintenance,
L

adding to or deletion from master files such as clients, suppliers, data


Insert appropriate detail.

17

Insert employee position.

address changes, new advances. (All computer system update capabilities are
performed in head office instead of branches);
p

Establishment of a rotation plan for branch employees with respect to the deposit of cash
r
receipts;

Review and reinforcement of computer security measures, including requiring useridentification passwords for access to computer systems. (Routinely changing passwords will
iimprove computer system security);

Conduct of internal reviews and branch audits on a surprise basis; and


C
Mailing of all statements from the administrative office rather than branches. Key features of our
Compliance Program include:
C

Review and update of Operating Policy Manual;


R

Staff empowerment through training, recognition and participation;


S

Regular systems and process reviews by appropriate staff members;


R

Having appropriate channels for employees to report possible non-compliance or system


e
errors;

Regular audit of the organisations overall compliance effort;


R

Formulation of corrective plans to address any instances of non-compliance; and


F

Pre-employment screening to consider the following: Verification of identity; Previous


criminal history; Reference check with at least the two most recent employers (this will
normally require telephone contact); A consideration of any gaps in employment
history and reasons for those
gaps; Verification of formal qualifications claimed; and A more thorough screening
process for employees applying for particularly
sensitive positions.
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There are basically two categories of fraud:


T

F
Fraud
which results in the loss of funds; and
Fraud which results in the misuse of assets or the loss of an advantage.

Within the Jobs Australia members working environment there are a number of
areas where potential frauds could occur. We have grouped these under three

headings, and have identified some examples of fraud which may be possible
within organisations.
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43c0000080c7465787400000000436f707972696768742028632920313939382048
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00012735247422049454336313936362d322e31000000000000000000000012735
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0000000000000000000
IInvoices for goods and services not received:

Invoices from the organisations maintenance contractor for services not


p
performed.
Repairs to computers, or software support which are unnecessary. Provision of
goods and services by friends or family of staff:
g

Tenders being awarded to people who have inside information about other
bids or assessment criteria.
b
Purchases being made from friends or family businesses at non-commercial
prices. Offers of incentives:
p
Offers of gifts to staff in return for their directing business to the supplier.
Preferential payment terms given:
P

Family and friends paid earlier than the normal commercial payment period
and discounts offered not deducted.
a

Unnecessary pre-payments or deposits given.

individuals or organisations given the opportunity to purchase assets at less


than fair market value or on terms more favourable than those commercially
available.
Claims by clients:

False statements made by clients to claim benefits.


Borrowing:

Borrowing funds can be very easy if the staff member who receives cash
from clients is also responsible for entering records into the cash book and for the
organisations banking.
False Receipts:

Staff receiving cash from clients maintain two receipt books, the official
organisation book and their own unofficial book This enables them to use the cash

for a few days, and then return the funds, at which time an official organisation
receipt is written up.
False Expense Claims:

Claims for reimbursement of out-of-pocket expenses for supplies or


consumables, supposedly purchased for the organisations use and substantiated
with receipts for purchases for personal use.
False Travel Claims:
F

To claim travel allowances when they are not due, or failing to return
allowances for travel not undertaken. It may also be possible to claim
accommodation allowances for provider-paid training or conferences.
a
To purchase petrol for a personal vehicle on the organisation's account. False
Time Sheet Claims:
T
Claims on time sheets for hours worked when these are not accurate. False
C
Claims:

False statements made by clients to claim benefits.

Misuse of the Job Seeker Account (JSA), such as a staff member purchasing
items in the name of a jobseeker and signing as the jobseeker) when purchasing
for self.
Ghosting:

Paying by cheque for the services of non-existent casual employees. These


cheques are subsequently endorsed for payment to another bank account.
Use of signed blank cheques to make payments for non-organisation purposes:

Cheque signatories should never under any circumstances sign cheques


which are blank and should only sign any cheque if it is accompanied by complete
documentation (usually an invoice and a cheque requisition).
Personal Expenses:
P

Personal expenses, such as electricity, gas and telephone accounts, are paid
out of organisation funds and recorded as organisation expenses.

The personal legal services and expenses of a senior member of staff are
tacked onto the organisations legal bill.
The use of organisation facilities for personal gain:
T

The use of the organisations computers for after-hours training or tuition or


the use of space and equipment for a personal business. (These actions do not
iincur losses for the organisation, but are an abuse of its facilities by an employee.)

The use of the GST exemption to purchase goods or services for use by a
person or an organisation for purposes other than for the lawful use of the
organisation. (This action represents a serious breach of the Commonwealth tax
llaws. It may also incur personal liability - civil or criminal.)

Motor vehicles, such as the use of organisation vehicles for unauthorised


personal travel or by members of an employee's family.
p

In an organisation with an employee bonus scheme employees can be


tempted to hit the claim button before they have full documentary evidence to
jjustify an outcome.

The use of an organisations training programs for the improvement of


personal property or the supply of services to an employee's premises.
p

Individuals or organisations are given the opportunity to purchase assets at

less than fair market value, or on terms more favourable than those commercially
available.
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0000000000000000000
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00010100000c484c696e6f021000006d6e74725247422058595a2007ce000200090
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000000000000000000000000000000000000000000000000000000000000000000
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46c756d69000003f8000000146d6561730000040c00000024746563680000043000

00000c725452430000043c0000080c675452430000043c0000080c6254524300000
43c0000080c7465787400000000436f707972696768742028632920313939382048
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00012735247422049454336313936362d322e31000000000000000000000012735
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0000000000000000000
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00010100000c484c696e6f021000006d6e74725247422058595a2007ce000200090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0000000000000000000
Examples include:
E

Deliberate failure to record or identify a false statement by a client where the


client gains a payment or an advantage from that payment.
c

Authorising or recording of data that is known not to be true so that the


organisation, Board of Directors or Management Committee body or individual
gains a benefit from the fraud, e.g. an employment consultant claims credit for
finding a placement for the jobseeker when the jobseeker has found this
him/herself (Found Own Employment: FOE).
h

Providing inside or confidential information to others outside the organisation


ffor their personal gain.

Deliberately destroying the organisations records.


D

Manipulating or falsifying statistics to avoid criticism or a reduction in


f
funding.

Manipulation of data to falsely present successful organisation outcomes,


such as the fraudulent reporting of Job Search Training (JST) activities e.g. to
iindicate completion of 100 hours when only 90 have been achieved.

Manipulating a JSCI record of interview so that an employment consultant


forges the signature of the jobseeker, or by improper use of the jobseekers PIN to
create the electronic signature.
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00010100000c484c696e6f021000006d6e74725247422058595a2007ce000200090
00600310000616373704d534654000000004945432073524742000000000000000

0000000000000f6d6000100000000d32d4850202000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000
001163707274000001500000003364657363000001840000006c77747074000001f
000000014626b707400000204000000147258595a00000218000000146758595a0
000022c000000146258595a0000024000000014646d6e640000025400000070646d
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46c756d69000003f8000000146d6561730000040c00000024746563680000043000
00000c725452430000043c0000080c675452430000043c0000080c6254524300000
43c0000080c7465787400000000436f707972696768742028632920313939382048
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00012735247422049454336313936362d322e31000000000000000000000012735
247422049454336313936362d322e3100000000000000000000000000000000000
0000000000000000000
The following are real-life examples that have happened to others, but
which the implementation of sound fraud control policies can avoid.
1.1. A manager arranged for participants on a landscaping course to carry out
works on a Committee members home. The example suggests that there already
exists an improper relationship between the manager and the committee member
that would cause concern.
2.2. A cattle crush purchased for a rural skills course ended up on the managers
own farm. The same employee arranged for roadworks to be completed on his farm
as part of a course. This example gives clear evidence of an employee obtaining
personal gain from what the organisation does.
3.3. A manager in Melbourne arranged for six staff to enjoy lunch on the Gold
Coast through a Mystery Flight. This might be well-intentioned with reqard to staff,
however it is inappropriate unless authorised by senior management and it will
have FBT consequences.
4.4. A manager arranged for $30,000 worth of work to be completed on her
fathers house. While there may be no direct personal benefit this is totally
inappropriate and is very questionable.
5.5. An employee regularly claimed personal grocery purchases through the
organisations petty cash system simply by presenting dockets. This is theft.
6.6. An employee arranged an unauthorised trip interstate supposedly to attend a
work conference at the organisations expense, but spent the time shopping. This is
fraud because it misrepresents the real nature of the expense.
7.7. A manager arranged for his sons car to be restored through a course.
Then, as soon as the course finished, the son sold the car. Even though the
restoration might technically have been an approved activity the purpose was
inappropriate. There has been a personal benefit, even though it was not direct.
8.8. An employee regularly claimed payment for overtime which he did not work.
This is fraud because the employee has made false statements.
9.9. The chairperson of an organisation was a local computer supplier. The
organisations computer repairs were done through his firm. He replaced high
quality parts in the computers with cheaper parts and used the higher quality parts
in his business. Again this is a clear-cut case of fraud by the chairperson, which

could have disastrous implications for the organisations reputation.


10.10. A manager created phantom casual employees and arranged for payment
by cash cheques. Another clear-cut case of a false statement leading to payments
to which the manager is not entitled - therefore it is fraud.
11.
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0000000000000f6d6000100000000d32d4850202000000000000000000000000000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12.
18

Jobs Australia Member Whistleblower Guide

CONTENTS

1.1. Why have a Whistleblower Guide?


2.2. What is a whistleblower?
3.3. Our organisations policy on whistleblowing
4.4. What the Whistleblower Guide seeks to do
5.5. The role of the Whistleblower Protection Officer
6.6. How and when does a whistleblower make a report?
7.7. Investigating reports
8.8. How can I access the Whistleblower Guide?
9.9. Training
10.10. Ongoing review of the Whistleblower Guide
11.11. Government Legislation Relating to Whistleblower Protection
18

Insert the name of your organisation.


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000000000000f6d6000100000000d32d48502020000000000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000001163707274000001500000003364657363000001840000006c77747074000001f0
00000014626b707400000204000000147258595a00000218000000146758595a0000022c000000146258595a000002400000
0014646d6e640000025400000070646d6464000002c400000088767565640000034c0000008676696577000003d400000024
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2430000043c0000080c625452430000043c0000080c7465787400000000436f70797269676874202863292031393938204865
776c6574742d5061636b61726420436f6d70616e790000646573630000000000000012735247422049454336313936362d32
2e31000000000000000000000012735247422049454336313936362d322e3100000000000000000000000000000000000000
0000000000000000

A whistleblower is a person who in good faith reports improper conduct through appropriate
channels. This conduct may include dishonest, illegal, unethical conduct, a breach of

Commonwealth or State legislation, and/or actual or suspected fraud. A Whistleblower Guide is


therefore an important element in detecting fraudulent, illegal or other undesirable conduct.
This guide is designed to:
T

a
and

e
encourage
and facilitate disclosure of such conduct;
provide anonymity for staff that make these disclosures;
p
provide protection for staff who may fear or suffer reprisals in relation to such disclosures;
ensure that the matters disclosed are properly investigated and dealt with.

[JA Member] will ensure that all staff are aware of and can access this procedure through the
processes outlined below.
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46540000000049454320735247420000000000000000000000000000f6d6000100000000d32d48
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00000000000000000000001163707274000001500000003364657363000001840000006c777470
74000001f000000014626b707400000204000000147258595a00000218000000146758595a0000
022c000000146258595a0000024000000014646d6e640000025400000070646d6464000002c400
000088767565640000034c0000008676696577000003d4000000246c756d69000003f8000000146
d6561730000040c0000002474656368000004300000000c725452430000043c0000080c67545243
0000043c0000080c625452430000043c0000080c7465787400000000436f7079726967687420286
3292031393938204865776c6574742d5061636b61726420436f6d70616e79000064657363000000
0000000012735247422049454336313936362d322e310000000000000000000000127352474220
49454336313936362d322e31000000000000000000000000000000000000000000000000000000

Australian Standard 80042003 defines a whistleblower as:


A person being a director, manager, employee or contractor of an entity who,
whether anonymously or not, makes, attempts to make or wishes to make a
report in connection with reportable conduct and where the whistleblower
wishes to avail themselves of protection against reprisal for having made the
report. A whistleblower may or may not wish to remain anonymous.
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0000000000000f6d6000100000000d32d4850202000000000000000000000000000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0000000000000000000

At [name of organisation] we give an undertaking to all whistleblowers that we


do not intend to take action against a whistleblower for reporting, and clearly
state that all reports will be kept confidential and secure.
A whistleblower who reports, or seeks to make a report, will be given a guarantee
of anonymity if this is desired by the whistleblower. This provision is subject to
circumstances in which the law requires the disclosure of the identity of the
whistleblower in legal proceedings.
Any person who reports reportable conduct as defined by this procedure must
not be personally disadvantaged for having made the report by:
n

dismissal,
d
d
demotion,
any form of harassment;
a
discrimination; or
1. current or future bias.
2. T
The main objectives of a Whistleblower Guide are to:

encourage the reporting of matters that may cause loss to [JA Member] or
damage [JA Members] reputation;

to protect employees who report (anonymously or not) actual or suspected


ffraudulent activity; and

assist [JA Member] to develop a positive internal culture to encourage


disclosure by protecting the identity of reporters.
d
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00010100000c484c696e6f021000006d6e74725247422058595a2007ce000200090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0000000000000000000
To do this we will establish a number of measures in conjunction with our fraud
control strategies. These will include staff training about the Whistleblower Guide
and fraud awareness, the clear delineation of the role and responsibilities of the
Whistleblower Protection Officer, and how employees can access the
Whistleblower Guide.

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00600310000616373704d534654000000004945432073524742000000000000000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0000000000000000000
We have an appointed Whistleblower Protection Officer, and this position is
currently held by [insert name of the person who holds the position]. He/She can
be contacted by [insert relevant contact details].
The role of the Whistleblower Protection Officer is to safeguard the interests of
the whistleblower in accordance with this guide. He/She has direct, unfettered
access to independent financial, legal and operational advisers as required, and
a direct line of reporting to the CEO, senior executive and Board, as may be
required.
The Whistleblower Protection Officer is responsible for receiving and investigating
the substance of reports. On the basis of sufficient evidence in support of matters
raised in a report, the Whistleblower Protection Officer determines whether to refer
reports for further action, or refute these where necessary. The Whistleblower
Protection Officer is to ensure that the whistleblower is kept informed of the
outcomes of the investigation of his/her report, subject to the considerations of
privacy of those against whom the allegations are made.
We aim to ensure all employees are continuously aware of who our
Whistleblower Protection Officer is, and the alternative ways in which employees
can contact him/her.
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0000000000000f6d6000100000000d32d4850202000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000
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000000014626b707400000204000000147258595a00000218000000146758595a0
000022c000000146258595a0000024000000014646d6e640000025400000070646d
6464000002c400000088767565640000034c0000008676696577000003d40000002

46c756d69000003f8000000146d6561730000040c00000024746563680000043000
00000c725452430000043c0000080c675452430000043c0000080c6254524300000
43c0000080c7465787400000000436f707972696768742028632920313939382048
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00012735247422049454336313936362d322e31000000000000000000000012735
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0000000000000000000
A whistleblower should report conduct by any person or persons connected with
[JA Member]which,
]
in the opinion of a whistleblower acting in good faith is:

d
dishonest;

f
fraudulent;

c
corrupt;

illegal (including theft, violence or threatened violence, harassment, drug use


and criminal damage against property);
a

iin breach of Commonwealth or State legislation or local authority by-laws


unethical;
other serious improper conduct;

an unsafe work practice; or


a

any other conduct which may cause financial or non-financial loss to [JA
Member] or be otherwise detrimental to the interests of [JA Member]..
We aim to ensure all employees remain aware at all times of the alternative
reporting methods available to ensure the anonymity and confidentiality of the
whistleblower.
These include: [Choose appropriate examples or Jobs Australia member to add
o
own]:

a whistleblower hotline;
a reporting box/pigeonhole;
a designated postal address; and
email, subject to privacy and confidentiality protocols.

If the circumstances require, we will consider using alternative forms of reporting


such as an internal or external auditor.
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0000000000000f6d6000100000000d32d4850202000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000
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000000014626b707400000204000000147258595a00000218000000146758595a0
000022c000000146258595a0000024000000014646d6e640000025400000070646d

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46c756d69000003f8000000146d6561730000040c00000024746563680000043000
00000c725452430000043c0000080c675452430000043c0000080c6254524300000
43c0000080c7465787400000000436f707972696768742028632920313939382048
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00012735247422049454336313936362d322e31000000000000000000000012735
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0000000000000000000
All reports of the conduct outlined above will be investigated to determine whether
there is sufficient evidence to substantiate or refute the allegation by a
whistleblower. The investigation will be conducted by the Whistleblower Protection
Officer or by direction of our Chairperson or other person decided by the Board or
CEO, depending on the particular circumstances and allegations. The investigation
will not be conducted by a person who may be the subject of the investigation or
has inappropriate links or connections (actual or perceived) to the person(s) or
practice(s) under investigation19.
All investigations should be fair, independent and in accordance with best practice. The
investigation process should be accountable and open to review. An audit trail should be
maintained and critical findings and decisions made during the course of investigations should be
documented.
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0000043c0000080c625452430000043c0000080c7465787400000000436f7079726967687420286
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0000000012735247422049454336313936362d322e310000000000000000000000127352474220
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If you are reading this you have accessed the Whistleblower Guide! This document
should be made available to all employees by: [Choose appropriate examples or
Jobs Australia member to add own]
on [Jobs Australia member] intranet; on
request from Management; on request from the
F
Fraud
Control Officer;
a copy will be given to all new employees; and
an electronic copy emailed to all current employees.
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0000000000000f6d6000100000000d32d4850202000000000000000000000000000

000000000000000000000000000000000000000000000000000000000000000000
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000022c000000146258595a0000024000000014646d6e640000025400000070646d
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00000c725452430000043c0000080c675452430000043c0000080c6254524300000
43c0000080c7465787400000000436f707972696768742028632920313939382048
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00012735247422049454336313936362d322e31000000000000000000000012735
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0000000000000000000
All persons commencing employment with [Jobs Australia member] from [insert
implementation date i.e. August 2006] will receive training about the Whistleblower
Guide at induction and throughout the period of their employment.
Current employees will be trained20 about the Whistleblower Guide on [insert
implementation date.]

19

AS8004-2003 recommends appointment of a separate Whistleblower Investigations Officer.

For example: Jobs Australia member to organise a group session to go through the guide with staff and also advise where
a copy of Fraud Control Plan is available.
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0000000000000000

We will review the Whistleblower Guide annually to maintain and where possible increase its
effectiveness.
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Commonwealth legislation contains provisions relating to whistleblower protection


which may be more applicable to your organisation than you realise. In many ways
it is broader and more relevant for the non-public sector than specific
state/territory whistleblower legislation which is generally limited to public officers.
NB: The protection provided to whistleblowers under the Corporations Act 2001
is only applicable to those Jobs Australia members who are corporations, that is a
company limited by guarantee.

Commonwealth
Legislation
Corporations Act
2001

Relevant Issues

If an officer or employee of a company, person contracted for


the supply of goods or services or employee of a person
contracted for the supply of goods or services to a company, in
good faith makes a disclosure to ASIC or specified persons
(such as a senior manager, auditor or director of the company
(s1317AA(b)) which relates to a contravention of the
Corporations Act 2001 (s1317AA)(the Act), the person who
made the disclosure in compliance with the Act is not subject to
any civil or criminal liability for making the disclosure
(s1317AB(1)(a)).
Also, no contractual or other remedy may be enforced and no
contractual or other right may be exercised against the person
on the basis of disclosure (s1317AB(1)(b)) and if a court is
satisfied an employer purports to terminate a contract of
employment on the basis of a disclosure, it may order the
employee be reinstated (s1317AB(3)):
http://www.austlii.edu.au/au/legis/cth/consol_act/ca2001172/

Workplace
Relations Act
1996

If an officer, employee or member of an organisation or of a


branch of an organisation on reasonable grounds makes a
disclosure to a specified person (such as the Employment
Advocate, a Registrar or authorised officer (s337A(b)) relating
to contravention of the Workplace Relations Act 1996 (the
Act) or Schedule 1A of the Act , (s337A of Workplace
Relations Amendment (Codifying Contempt Offences) Act 2004
which amends the Workplace Relations Act 1996), the person
who made the disclosure in compliance with the Act is not
subject to any civil or criminal liability for making the disclosure
(s337B(1)(a)).
Also, no contractual or other remedy may be enforced and no
contractual or other right may be exercised against the person
on the basis of disclosure (s337B(1)(b). Victimisation
(including threats or conduct which caused detriment) due to
making a disclosure is prohibited (s337C) and a person who

suffers damage due to someone contravening


compensated in damages by them (s337D):

this

prohibition

may

be

http://www.austlii.edu.au/au/legis/cth/consol_act/wra1996220 /
http://www.workplace.gov.au/workplace/Category/Legislation/
WRAct/WorkplaceRelationsAmendmentCodifyingContemptOffen cesAct2004.htm

Who Does State/Territory Whistleblower Protection Legislation Relate To?

Jurisdiction &
Legislation

Includes

VIC Whistleblowers
Protection Act 2001

Disclosures of improper conduct by public officers and


public bodies only (s1(a)):
http://www.austlii.edu.au/au/legis/vic/consol_act/wpa200
1322/

NSW Protected
Disclosures Act 1994

Disclosures about corrupt conduct, maladministration, and


serious and substantial waste in the public sector (s3) by
public officials only (s8):
http://www.austlii.edu.au/au/legis/nsw/consol_act/pda19
94251/

QLD Whistleblowers
Protection Act 1994

Disclosures about unlawful, negligent or improper public


sector conduct or danger to public health or safety or the
environment (s7(1)):
http://www.austlii.edu.au/au/legis/qld/consol_act/wpa19
94322/

TAS Public Interest


Disclosures Act 2002

Disclosures made by public officers only (s6):


http://www.austlii.edu.au/au/legis/tas/consol_act/pida20
02313/

SA Whistleblowers
Protection Act 1993

Maladministration and waste in the public sector and of


corrupt or illegal conduct generally (s3):
http://www.austlii.edu.au/au/legis/sa/consol_act/wpa199
3322/

WA Public Interest

Disclosure relating to performance of a public function, a


public authority, a public officer, or a public sector

Disclosure Act 2003


contractor (s3):
http://www.austlii.edu.au/au/legis/wa/consol_act/pida20
03295/

ACT
Disclosure of conduct of a person (whether or
Public Interest
not a public official) that adversely affects, or could
Disclosure Act 1994 adversely affect, either directly or indirectly, the honest
or impartial performance of official functions by a public official or
government agency (s4):
http://www.austlii.edu.au/au/legis/act/consol_act/pida19
94295/

Whistleblower Protection Legislation includes the following features: NB: A bill is


pending in the Northern Territory.
Jurisdiction & Legislation

Provides for (in some form or another and


with some conditions)

VIC Whistleblowers Protection


Act 2001

Confidentiality for whistleblowers identity


Prohibition/Protection against reprisals
Absolute privilege against defamation
Anonymous disclosures

NSW Protected Disclosures Act


1994

Confidentiality for whistleblowers identity


Protection against reprisals Absolute privilege
against defamation Anonymous disclosures

QLD Whistleblowers Protection


Act 1994

Confidentiality for whistleblowers identity


Prohibition/Protection against reprisals
Injunctions against reprisals under the Act
Absolute privilege against defamation
Anonymous disclosures

TAS Public Interest Disclosures


Act 2002

Confidentiality for whistleblowers identity


Prohibition/Protection against reprisals
Absolute privilege against defamation
Anonymous disclosures

SA

Confidentiality for whistleblowers identity

Whistleblowers Protection Act


1993

Prohibition/Protection against reprisals

WA

Confidentiality for whistleblowers identity

Public Interest Disclosure Act


2003

Prohibition/Protection against reprisals

ACT

Confidentiality for whistleblowers identity

Public Interest Disclosure Act


1994

Prohibition/Protection against reprisals


Absolute privilege against defamation